Chapter 91

Clocks and watches and parts thereof

Notes.

1.- This Chapter does not cover :

(a) Clock or watch glasses or weights (classified according to their constituent material);
(b) Watch chains (heading 71.13 or 71.17, as the case may be);
(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or
of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be
classified as clock or watch parts (heading 91.14);
(d) Bearing balls (heading 73.26 or 84.82, as the case may be);
(e) Articles of heading 84.12 constructed to work without an escapement;
(f) Ball bearings (heading 84.82); or
(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles
suitable for use solely or principally as parts of such movements (Chapter 85).

2.- Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural,
synthetic or reconstructed) of headings 71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.

3.- For the purposes of this Chapter, the expression “watch movements” means devices regulated by a balance-wheel and hairspring, quartz
crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can
be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.

4.- Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.

Surcharge S
ICL/
Preferential Duty Gen on
HS Hdg HS Code Description Unit VAT PAL Cess SSCL C
SLSI Duty Customs
AP AD BN GT IN PK SA SF SD SG Duty
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91.01 Wrist-watches, pocket-watches and

other watches, including stop-
watches, with case of precious metal
or of metal clad with precious metal.

-Wrist-watches, electrically operated,

whether or not incorporating a stop-watch
facility :
9101.11.00 -- With mechanical display only u TS Free Free Free Free Free Free Free Ex Ex 2.5%
9101.19 -- Other :
9101.19.10 --- With opto-electronic display only u Free Free Free Free Free Free Ex Ex 2.5%
9101.19.90 --- Other u TS Free Free Free Free Free Free Ex Ex 2.5%
- Other wrist-watches, whether or not
incorporating a stop-watch facility :
9101.21.00 -- With automatic winding u TS 11.25% Free Free Free Free Free 15% Ex Ex 100% 2.5%
9101.29.00 -- Other u TS 11.25% Free Free Free Free Free 15% Ex Ex 100% 2.5%
- Other :
9101.91.00 -- Electrically operated u TS Free Free Free Free Free Free Free Ex Ex 2.5%
9101.99.00 -- Other u TS Free Free Free Free Free Free Ex Ex 2.5%

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91.02 Wrist-watches, pocket-watches and

other watches, including stop-
watches, other than those of heading
91.01.

- Wrist-watches, electrically operated,

whether or not incorporating a stop-watch
facility :
9102.11.00 -- With mechanical display only u 13.50% Free Free Free Free Free 15% Ex Ex 100% 2.5%
9102.12.00 -- With opto-electronic display only u TS 11.25% Free Free Free Free Free 15% Ex Ex 100% 2.5%
9102.19.00 -- Other u TS Free Free Free Free Free 15% Ex Ex 100% 2.5%
- Other wrist-watches, whether or not
incorporating a stop-watch facility :
9102.21.00 -- With automatic winding u TS 11.25% Free Free Free Free Free 15% Ex Ex 100% 2.5%
9102.29.00 -- Other u 11.25% Free Free Free Free Free 15% Ex Ex 100% 2.5%
- Other :
9102.91.00 -- Electrically operated u TS 11.25% Free Free Free Free Free 15% Ex Ex 100% 2.5%
9102.99.00 -- Other u TS Free Free Free Free Free 15% Ex Ex 100% 2.5%

91.03 Clocks with watch movements,

excluding clocks of heading 91.04.

9103.10.00 - Electrically operated u 11.25% Free Free 5% 5% 15% 15% 10.0% 2.5%
9103.90.00 - Other u 11.25% Free Free 5% 5% 15% 15% 10.0% 2.5%

91.04 9104.00.00 Instrument panel clocks and clocks of

a similar type for vehicles, aircraft,
u TS 11.25% Free Free 5% 5% 15% 15% 10.0% 2.5%
spacecraft or vessels.

91.05 Other clocks.

- Alarm clocks :
9105.11.00 -- Electrically operated u TS Free Free Free Free Free Free Ex Ex 2.5%
9105.19.00 -- Other u TS Free Free Free Free Free Free Ex Ex 2.5%
- Wall clocks :
9105.21.00 -- Electrically operated Rs.100/=
u TS 13.50% Free Free Free Free 15% Ex Ex 100% 2.5%
per unit
9105.29.00 -- Other Rs.100/=
u TS Free Free Free Free 15% Ex Ex 100% 2.5%
per unit
- Other :
9105.91.00 -- Electrically operated u Free Free Free Free Free Free Ex Ex 2.5%
9105.99.00 -- Other u Free Free Free Free Free Free Ex Ex 2.5%

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91.06 Time of day recording apparatus and

apparatus for measuring, recording or
otherwise indicating intervals of time,
with clock or watch movement or with
synchronous motor (for example, time-
registers, time-recorders).

9106.10.00 - Time-registers; time-recorders u TS Free Free Free Free Free Free 15% 10.0% 2.5%
9106.90.00 - Other u TS Free Free Free Free Free Free 15% 10.0% 2.5%

91.07 9107.00.00 Time switches with clock or watch

movement or with synchronous u Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
motor.

91.08 Watch movements, complete and

assembled.

- Electrically operated :
9108.11.00 -- With mechanical display only or with a
device to which a mechanical display can u 11.25% Free Free 5% 5% 15% 15% Ex 15% 2.5%
be incorporated
9108.12.00 -- With opto-electronic display only u 11.25% Free Free 5% 5% 15% 15% Ex 15% 2.5%
9108.19.00 -- Other u 11.25% Free Free 5% 5% 15% 15% Ex 15% 2.5%
9108.20.00 - With automatic winding u 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
9108.90.00 - Other u 11.25% Free Free 5% 5% 15% 15% Ex 15% 2.5%

91.09 Clock movements, complete and

assembled.

9109.10.00 - Electrically operated u 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
9109.90.00 - Other u 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%

91.10 Complete watch or clock movements,

unassembled or partly assembled
(movement sets); incomplete watch
or clock movements, assembled;
rough watch or clock movements.

- Of watches :

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9110.11.00 -- Complete movements, unassembled or

u 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
partly assembled (movement sets)
9110.12.00 -- Incomplete movements, assembled kg 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
9110.19.00 -- Rough movements kg 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
9110.90.00 - Other kg 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%

91.11 Watch cases and parts thereof.

9111.10.00 - Cases of precious metal or of metal clad

u 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
with precious metal
9111.20.00 - Cases of base metal, whether or not gold-
u 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
or silver-plated
9111.80.00 - Other cases u 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
9111.90.00 - Parts kg Free Free 5% 5% 15% 15% 10.0% 15% 2.5%

91.12 Clock cases and cases of a similar type

for other goods of this Chapter, and
parts thereof.

9112.20.00 - Cases

5% or Rs.74/=

5% or Rs.74/=
Rs.110/= per

Rs.220/= per
11.25% or
15% or

15% or
per kg

per kg
u Free Free 15% 10.0% Rs.220/= 2.5%

kg

kg
per kg

9112.90.00 - Parts Rs.110/= per

Rs.220/= per
Rs.74/= per

Rs.74/= per
11.25% or

15% or

15% or
5% or

5% or
kg Free Free 15% 10.0% Rs.220/= 2.5%
kg

kg

kg

kg
per kg

91.13 Watch straps, watch bands and watch

bracelets, and parts thereof.

9113.10.00 - Of precious metal or of metal clad with

kg 11.25% Free Free 5% 5% 15% 15% Ex 15% 2.5%
precious metal
9113.20.00 - Of base metal, whether or not gold-or silver-
kg 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%
plated
9113.90.00 - Other kg 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%

91.14 Other clock or watch parts.

9114.10.00 - Springs, including hair-springs kg 11.25% Free Free 5% 5% 15% 15% Ex 15% 2.5%

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9114.30.00 - Dials kg 11.25% Free Free 5% 5% 15% 15% Ex 15% 2.5%

9114.40.00 - Plates and bridges kg 11.25% Free Free 5% 5% 15% 15% Ex 15% 2.5%
9114.90.00 - Other kg 11.25% Free Free 5% 5% 15% 15% 10.0% 15% 2.5%

Section XVIII - Chapter 91 - Page 5 Sri Lanka Customs National Imports Tariff Guide - 2022